VAT Notice 709/6: travel agents and tour operators

This notice explains how VAT applies to travel agents and tour operators.



This notice cancels and replaces Notice 709/6 (March 2002). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Published 1 March 2002
Last updated 27 September 2017 + show all updates
  1. The address for sending comments or suggestions to the Customs and Indirect Tax Directorate team has been updated.
  2. First published.